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TREAS/IRS | RIN: 1545-BG43 | Publication ID: Fall 2010 |
Title: Determination of Governmental Plan Status | |
Abstract: The advance notice of proposed rulemaking would provide guidance relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) of the Internal Revenue Code and would affect sponsors of, and participants and beneficiaries in, employee benefit plans that are determined to be governmental plans. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Prerule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR sec 1.414(d)-1 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 414(d) sec 906 of Pension Protection Act of 2006, PL 109-280, 120 Stat 780 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-157714-06 Drafting attorney: Pamela R. Kinard (202) 622-6060 Reviewing attorney: Cheryl E. Press (202) 622-6060 Treasury attorney: William Bortz (202) 622-1352 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Federal, Local, State |
Small Entities Affected: Governmental Jurisdictions | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Pamela R. Kinard Attorney Department of the Treasury Internal Revenue Service Room 4424, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-6060 Fax:202 927-1851 Email: pamela.r.kinard@irscounsel.treas.gov |